On May $28,2024,$ Pesky Corporation acquired all of the outstanding common stock of Harman, Incorporated, for $$450$ million. The fair value of Harman's identifiable tangible and intangible assets totaled $$533$ million, and the fair value of liabilities assumed by Pesky was $$170$ million.

Pesky performed a goodwill impairment test at the end of its fiscal year ended December $31,2024.$ Management has provided the following information:

Fair value of Harman, Incorporated $ $430$ million

Fair value of Harman's net assets $($excluding goodwill$)370$ million

Book value of Harman's net assets $($including goodwill$)446$ million

Required:

Determine the amount of goodwill that resulted from the Harman acquisition.

Determine the amount of goodwill impairment loss that Pesky should recognize at the end of $2024,$ if any.

If an impairment loss is required, prepare the journal entry to record the loss.